List of 16 Official Dispatches guiding kết quả bóng đá trực tiếp inspection, examination, and verification of kết quả bóng đá trực tiếp VAT refund process in Vietnam

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1. List of 16 Official Dispatches guiding kết quả bóng đá trực tiếp inspection, examination, and verification of kết quả bóng đá trực tiếp VAT refund process in Vietnam

Previously, on kết quả bóng đá trực tiếp basis of synthesizing reports and information from Departments of Taxation and relevant authorities, kết quả bóng đá trực tiếp General Department of Taxation issued official documents providing guidance on inspection, examination, and verification of contents related to kết quả bóng đá trực tiếp VAT refund process at different times according to certain contexts.

kết quả bóng đá trực tiếp issuance of kết quả bóng đá trực tiếp above official dispatches is necessary in kết quả bóng đá trực tiếp context of guiding documents on kết quả bóng đá trực tiếp Law on Tax Administration dated 2019; risk management procedures have not yet been issued, and tax authorities have received many warnings about fraud and violations of kết quả bóng đá trực tiếp law on value-added tax refunds to profit from kết quả bóng đá trực tiếp state budget. Thereby, it has contributed to warning and promptly informing tax authorities at all levels about signs of risk in tax management in general and VAT refund inspection and examination in particular.

Up to now, kết quả bóng đá trực tiếp system of legal documents on tax administration has been fully promulgated, along with professional processes and sets of criteria and risk assessment indicators in tax management as well as supporting applications have been and are being urgently developed according to assigned authority including Decision No. 679/QD-TCT dated May 31, 2023 of kết quả bóng đá trực tiếp General Department of Taxation on promulgating kết quả bóng đá trực tiếp Tax Refund Process, Decision No. 970/QD-TCT dated July 14, 2023 of kết quả bóng đá trực tiếp General Department of Taxation on promulgating kết quả bóng đá trực tiếp tax inspection process, Decision No. 1388/QD-TCT dated September 18, 2023 of kết quả bóng đá trực tiếp General Department of Taxation on kết quả bóng đá trực tiếp application of risk management in classifying VAT refund dossiers and selecting taxpayers to develop post-refund inspection and audit plans. Thereby, it basically meets kết quả bóng đá trực tiếp requirements of modern tax management in accordance with kết quả bóng đá trực tiếp risk management principles of kết quả bóng đá trực tiếp Law on Tax Administration.

In kết quả bóng đá trực tiếp appendix issued withOfficial Dispatch 5004/TCT-TTKT2023 on kết quả bóng đá trực tiếp list of Official Dispatches guiding kết quả bóng đá trực tiếp inspection, examination, and verification of kết quả bóng đá trực tiếp VAT refund process, specifically:

No	Number	Day	Abstract
1	2124/TCT-TTKT	May 22, 2020	Regarding tax refund settlement
2	2928/TCT-TTKT	July 22, 2020	Regarding inspection and checking of VAT refund
3	3846/TCT-TTKT	September 15, 2020	Regarding VAT refund for wood chips and finished wood products
4	429/TCT-TTKT	February 22, 2021	VAT refund is high risk
5	776/TCT-TTKT	March 22, 2021	Regarding inspection and examination of VAT refund by topic for wood chip products, electronic components, and computers
6	1284/TCT-TTKT	April 28, 2021	Regarding inspection and VAT refund inspection for wood chips, electronic components, computers, coffee, noodles, pho...
7	1564/TCT-TTKT	April 18, 2021	Regarding strengthening inspection and checking of VAT refunds
8	55/TCT-TTKT	May 20, 2021	Regarding reviewing inspection and VAT refund inspection for rubber, cassava chips, and agricultural products
9	2495/TCT-TTKT	July 8, 2021	Regarding VAT refund for cassava starch products
10	3534/TCT-TTKT	September 16, 2021	Regarding strengthening inspection and checking of VAT refunds
11	63 2/T CT-TTKT	March 7, 2022	Regarding VAT refund for cassava starch products
12	633/TCT-TTKT	March 7, 2022	Regarding inspection and examination of businesses with VAT refund risks
13	1043/TCT-TTKT	April 7, 2022	Responsible for organizing and implementing inspection and examination of businesses with VAT refund risks
14	1477/TCT-TTKT	May 9, 2022	Regarding rectifying invoice management and VAT refund
15	1873/TCT-TTKT	June 1, 2022	Regarding strengthening review and inspection to detect taxpayers showing signs of invoice risk, preventing VAT refund fraud
16	3311/TCT-TTKT	September 8, 2022	Regarding VAT refund on mobile phones

2. Principles for conducting inspections and checking VAT refunds in Vietnam

In order to ensure uniform and synchronous implementation in accordance with legal regulations on tax administration, strengthen discipline in performing public duties as well as solve problems in accordance with kết quả bóng đá trực tiếp responsibilities and duties of civil servants and tax authorities in kết quả bóng đá trực tiếp inspection and examination of VAT refunds according to kết quả bóng đá trực tiếp following principles:

- kết quả bóng đá trực tiếp Director of kết quả bóng đá trực tiếp Tax Department of kết quả bóng đá trực tiếp province or centrally run city decides on tax refunds in cases of tax refund according to kết quả bóng đá trực tiếp provisions of tax law; take full responsibility for VAT refund work within kết quả bóng đá trực tiếp scope of assigned state management in accordance with kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếpLaw on Tax Administration 2019and guiding documents.

Thoroughly grasp all officials and civil servants about kết quả bóng đá trực tiếp industry's discipline, powers, obligations, and responsibilities of officials and civil servants assigned to inspect and examine VAT refunds.

Based on kết quả bóng đá trực tiếp specific characteristics of tax management in each area, Drectors of Tax Departments have measures to strengthen kết quả bóng đá trực tiếp management and supervision of officials and civil servants assigned tasks related to kết quả bóng đá trực tiếp progress of processing VAT refund documents.

- Fully apply kết quả bóng đá trực tiếp risk management principles stipulated in kết quả bóng đá trực tiếpLaw on Tax Administration, guiding documents, professional processes, and relevant sets of criteria and risk indicators.

kết quả bóng đá trực tiếp assessment and analysis of tax and invoice risks must be based on each specific file and kết quả bóng đá trực tiếp reality of tax management in kết quả bóng đá trực tiếp area of implementation.

- Post-tax refund inspection and examination must be carried out drastically to strictly control VAT refunds and ensure compliance with policies and legal regulations.

kết quả bóng đá trực tiếp Tax Department assigns duties and tasks for post-tax refund inspections specifically and clearly to each department.

Require each officer and civil servant to firmly grasp kết quả bóng đá trực tiếp assigned area and field. In kết quả bóng đá trực tiếp event of detecting abnormalities while performing official duties, it is necessary to urgently report them to kết quả bóng đá trực tiếp competent authority for consideration and decision.

Best regards!

Key word: VAT | in Vietnam | VAT refund | inspection |

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